Regulation 5 Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below: reg. 5 revoked by Statistics of Trade (Customs and Excise) 2004 reg. 5 Sch. Regulation 4A shall be omittedf1. Annotations Footnotes f1 This regulation was inserted by regulation 4 of S.I. 1993/541. ← Regulation 4 Regulation 5 Regulation 6 →